ACCA考試中真題很關(guān)鍵嗎？ACCA考試會(huì)考到之前的題目嗎？

ACCA考試中真題很關(guān)鍵嗎？ACCA考試會(huì)考到之前的題目嗎？ACCA真題是每一位ACCA學(xué)員在備考的時(shí)候需要練習(xí)的內(nèi)容，能幫助學(xué)員清晰的了解考試的題目類型是怎樣的。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

2. [單選題]Which of the following statements relating to internal and external auditors is correct?

A. Internal auditors are required to be members of a professional body

B. Internal auditors’ scope of work should be determined by those charged with governance

C. External auditors report to those charged with governance

D. Internal auditors can never be independent of the company

答案：

1、正確答案 ：D

解析：20% x 120,000

2、正確答案 ：B

解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

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